Roger Boesche describes the Arthaśāstra as "a book of political realism, a book analysing how the political world does work and not very often stating how it ought to work, a book that frequently discloses to a king what calculating and sometimes brutal measures he must carry out to preserve the state and the common good."[14]

Centrally, Arthaśāstra argues for an autocracy managing an efficient and solid economy. It discusses the ethics of economics and the duties and obligations of a king.[15] The scope of Arthaśāstra is, however, far wider than statecraft, and it offers an outline of the entire legal andbureaucratic framework for administering a kingdom, with a wealth of descriptive cultural detail on topics such as mineralogy, mining and metals, agriculture, animal husbandry, medicine and the use of wildlife.[16] The Arthaśāstra also focuses on issues of welfare (for instance, redistribution of wealth during a famine) and the collective ethics that hold a society together.